TaxTMI 
TaxTMI 
2023 (4) TMI 902
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....163, having GSTIN 29AADCC4142P1ZB, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and KGST Act. 2. The applicant stated that they have been manufacturing Agro inputs like organic manures, Biofertilisers and Fertilisers since 2008; they are pioneers in inventing new products for sustainable agriculture; they have patents to their products namely BO'N (Patent No. 389427) and Bio-Phosphate (Patent No. 393243); they are launching their new product "Bio-Phosphate". 3. In view of the above, the applicant has sought advanc....
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.... GST% UOM Concentration (%) Qty/Ton Product (in Kgs/Ltrs) 1 Rock Phosphate Solid 25102010 5 Kg 75 750 2 Bentonite Solid 25081090 5 Kg 20 200 3 Magnesium Sulphate 9.5% Solid 28332100 12 Kg 2 20 4 Zinc Sulphate 21 % Solid 28332610 12 Kg 0.5 5 5 Ferrous Sulphate 19% Solid 28332910 12 Kg 0.5 5 6 Manganese Sulphate 30.5% Solid 28332940 12 Kg 0.1 1 7 Boron 10.5 % Solid 28401900 12 Kg 0.1 1 8 Phosphate Solubilizing Bacteria - 1 Liquid 31010099 5 Ltr 10 100 9 Phosphate Solubilizing Bacteria - 2 Liquid 31010099 5 Ltr 10 100 ....
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....olum Bio-Fertilizer Microbax (India) Ltd. 31010099 5 3 Urea Fertilizer MCF 3102 5 4 Diammonium Phosphate (DAP) Fertilizer IFFCO 31053000 5 5 Murate of Potash (MOP) Fertilizer Indian Potash Limited (IPL) 31042000 5 6 N PK (14:28:14) Fertilizer Zuari Agro Chemicals 3105 5 6. Applicant's Interpretation of Law: The applicant, though has not furnished their contention in the application, contended during personal hearing that their product merits classification under HSN code 3101 0099 and accordingly attracts GST @ 5%. 7. The Deputy Commissioner of Central Tax, North Division-9, Bengaluru North Commissionerate vide their letter dated 01.02.2023 offered....
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....on for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the time of hearing. 11. The applicant intend to launch their new and patented product "Bio-Phosphate", which is a Phosphate Solubilizing Fungal Biofertilizer Formulation and is also registered under FCO (Fertilizers Control Order 1985) product category Phosphate solubilizing Fungal Bio fertilizers (Schedule-Ill, Part A, page no-196) with License No: JDA/F&PP/KAR/FE19-2017145/2019-2020. In view of this, the applicant sought advance ruling in respect of the classification of their product and the appli....
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.... insoluble Phosphorus into soluble Phosphorus that is easily absorbed and used by roots. Further the applicant furnished the ingredients along with their concentration in the impugned product at para 5.3 supra from which it is clearly evident and also an admitted fact that the Rock Phosphate is the major ingredient and thus it is a phosphatic mineral fertilizer. The applicant claims that the difference between the impugned product and the normal phosphatic chemical fertilizer is that the Phosphorous nutrient availability is continuous to the crop roots due to constant microbial activity. 13. The applicant contended that their product merits classification under HSN code 3101 0099, whereas it is observed that Chapter 31 covers Fertilisers....